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Section 22A: Constitution of Appellate Authority · Complied AI

Section 22AChapter 5

Constitution of Appellate Authority

The Appellate Authority constituted under

sub-section (1) of section 22A of the Chartered Accountants Act, 1949 (38 of 1949), shall be deemed to

be the Appellate Authority for the purposes of this Act subject to the modification that for clause (b) of

said sub-section (1) , the following clause had been substituted, namely:--

Notes, amendments & references (5)

"(b) the Central Government shall, by notification appoint two part-time members from amongst

the persons who have been members of the Council of the 2 [Institute of Cost Accountants of India]

for at least one full term and who is not a sitting member of the Council;".]

1. Ins. by Act 7 of 2006, s. 22 (w.e.f. 17-11-2006).

2. Subs. by Act 10 of 2012, s. 5, for "Institute of Cost and Works Accountants of India" (w.e.f. 17-11-2006).